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    <description>Annual Information Statement under the income-tax rules requires upload of Form No. 26AS in the assessee&#039;s registered account under section 285BB. It must include information on tax deducted or collected at source, specified financial transactions, tax payments, demand and refund details, and pending and completed proceedings within three months from receipt of the information. The Board may authorise inclusion of additional revenue-relevant information, and the systems authorities may prescribe the procedures, formats and standards for uploading.</description>
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      <description>Annual Information Statement under the income-tax rules requires upload of Form No. 26AS in the assessee&#039;s registered account under section 285BB. It must include information on tax deducted or collected at source, specified financial transactions, tax payments, demand and refund details, and pending and completed proceedings within three months from receipt of the information. The Board may authorise inclusion of additional revenue-relevant information, and the systems authorities may prescribe the procedures, formats and standards for uploading.</description>
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